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C-19 - Cities and Towns Act
Section 537
Disposition versions
537. The municipality shall cause to be entered in its name the immovables so purchased, in the valuation and collection rolls and special apportionment rolls, and shall tax them like any other taxable immovable, and such immovables shall remain liable for municipal and school taxes as any other immovables and shall be assessed the same. However, the school taxes thus imposed shall not be exigible from the municipality.
If the right to redeem be exercised, the redemption price shall include, over and above the amount paid by the municipality for the immovable, and the interest at 10% thereon, the amount of general or special municipal and school taxes assessed on such immovables from the date of the adjudication to the date of the redemption, or the instalments due on such taxes if they are payable by instalments, as well as the sums of money due to the municipality for taxes unpaid by the distribution of the proceeds of the sale.
After the redemption, the instalments of special taxes not yet due shall continue to affect the immovable redeemed, and the owner shall be liable thereof.
537. The city or town shall cause to be entered in its name the immoveables so purchased, in the valuation and collection rolls and special apportionment rolls, and shall tax them like any other taxable immoveable, and such immoveables shall remain liable for municipal and school taxes as any other immoveables and shall be assessed the same. However, the school taxes thus imposed shall not be exigible from the municipality.
If the right to redeem be exercised, the redemption price shall include, over and above the amount paid by the municipality for the immoveable, and the interest at ten per cent thereon, the amount of general or special municipal and school taxes assessed on such immoveables from the date of the adjudication to the date of the redemption, or the instalments due on such taxes if they are payable by instalments, as well as the sums of money due to the municipality for taxes unpaid by the distribution of the proceeds of the sale.
After the redemption, the instalments of special taxes not yet due shall continue to affect the immoveable redeemed, and the owner shall be liable thereof.
